制冷剂管道阻力会( )制冷压缩机的排气压力。 A．降低 B．升高 C．不变

下列有关资产负债表日后事项的表述中，正确的是（）

A.资产负债表日至财务会计报告批准报出日之间，由董事会制订的财务会计报告所属期间利润分配方案中法定盈余公积的提取，应作为调整事项处理

B.资产负债表日后发生的调整事项如涉及现金收支项目的，均可以调整报告年度资产负债表的货币资金项目，但不调整报告年度现金流量表各项目数字

C.资产负债表日后事项，作为调整事项调整会计报表有关项目数字后，还需要在会计报表附注中进行披露

D.资产负债表日至财务会计报告批准报出日之间，由董事会制订的财务会计报告所属期间利润分配方案中的现金股利，应作为调整事项处理

阅读理解。

     A blind boy sat on the steps of a building with a hat by his feet. He held up a sign which said, "I am a

blind, please help". There were only a few coins in the hat. A man was walking by. He took a few coins

from his pocket and dropped them into the hat. He then took the sign, turned it around, and wrote some

words. He put the sign back so that everyone who walked by could see the news words.

     Soon the hat began to fill up. More and more people were giving money to the blind boy. That afternoon

the man who had changed the sign came to see how things were. The boy recognized his footsteps and

asked, "Were you the one who changed my sign this morning? What did you write?" The man said, "I

only wrote the truth. I said what you said but in a different way." The man's words was, "Today is a

beautiful day and I cannot see it." Do you think the first sign and the second sign were saying the same

thing?

     Of course both signs told people the boy was blind. But the first sign simply told people to help by

putting some money in the hat. The second sign told people that they were able to enjoy the beauty of

the day, but the boy could not enjoy it because he was blind.

1. The blind boy sat on the steps of a building because he _____. [ ]

A. lost his money

B. was waiting for a man

C. wanted to get help from others

D. couldn't see the sign of the building

2. When a man saw the sign held by the blind boy, he _____. [ ]

A. he drew some coins on it

B. put a few coins in i

C. turned it around and went away

D. wrote some words on it

3. The boy could recognize the man from _____. [ ]

A. his footsteps

B. his voice

C. his words

D. his accident

4. We can infer (推断) from the second sign that we should _____. [ ]

A. give more money to the blind man

B. be thankful for what we have

C. enjoy ourselves during the day

D. try to do things in a different way

5. The best title for the passage is _____. [ ]

A. I'm blind, please help

B. There's always a better way

C. Giving is better than receiving

D. Today is a beautiful day and I can't see it

“洪武皇帝……希望牢牢将权力抓在自己手中，并试图独自处理国家大事，但是这样的工作负担被证明是无法承担的，他于是召集一些忠诚的中级官员组成了一个特别的政府部门……”上述“中级官员”的主要职能是[ ]

A、协理奏章

B、参与决策

C、执行政令

D、监察百官

阅读下面的段落，完成练习。

       1792年4月25日，普奥联军总司令布伦瑞克发布宣言，威胁法国人民必须恢复路易十六的一切权力，否则将对敢于反抗的居民“给予永世难忘的惩罚”。这个消息传到法国，引起法国人民的震惊和愤怒。阿尔萨斯省国民自卫工程兵上尉鲁日·德利尔当夜作词谱曲，创作了一首题为《莱茵军战歌》的歌曲。歌曲发表后迅速传到南方。6 月，马赛市一支500人的志愿军开赴巴黎。士兵们沿途高唱这首战歌，到达巴黎的巴士底广场。 歌声伴着鼓声，极大地鼓舞了军民士气。这首歌随即便更名为《马赛曲》。以后，在各个战场上， 在各种群众集会上，处处都可以听见人们高唱 《马赛曲》的嘹亮歌声。     

       一位德国诗人曾对德利尔说：“你是个可怕的人，你杀死了我们5万多名勇敢的德国人。”拿破仑也在一次打败奥军后说：“《马赛曲》是共和国最伟大的 * * 。”1792年10月17日，国民公会决定以《马赛曲》为共和国国歌。     

      这是近代史上第一首“国歌”。 

(1)上述文字的叙事线索是《马赛曲》的                  、                     和                   的过程。 

(2)《马赛曲》从创作到定为国歌，时间仅为半年，这说明它确实是一首                             

(3)“以后，在各个战场上，在各种群众集会上，处处都可以听见人们高唱《马赛曲》的嘹亮歌声。”句中的“处处”和                    相照应。 

(4)“一位德国诗人曾对德利尔说：‘你是个可怕的人，你杀死了我们5万多名勇敢的德国人。’”这话怎样理解？                                                      

(5)“《马赛曲》是共和国最伟大的 * * ”这一句运用了                       修辞手法。作者引用德国诗人和拿破仑的话是为了说明                                      

(6)“这是近代史上第一首‘国歌’。”句中“国歌”加引号的作用是  [ ]

 A．引用       B．强调     C．特殊含义或特定称谓     D．讽刺或否定

在下列各项工作中，根据《会计从业资格管理办法》的规定，必须具有会计从业资格证书的有( )。

A．会计机构负责人

B．出纳

C．资本、基金核算

D．会计机构外会计档案管理